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Tax-Exempt Orgs: The Basics of From 990 and Public Charity Life Cycle

Taxes

Tax-Exempt Orgs: The Basics of From 990 and Public Charity Life Cycle

Course 33751A · 2 hrs · CPA & EA

Get up to speed on the essentials of Form 990, including its structure, filing requirements, and how it differs from Form 990-PF. This course also walks through the life cycle of a public charity, from entity formation to governance considerations. You'll cover the general instructions for completing the form, including how to calculate gross receipts, select accounting methods, meet filing deadlines, and avoid common penalties. Ideal for practitioners new to nonprofit tax compliance or those looking to strengthen their foundational knowledge.

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  • Hours: 2
  • Exam questions: 10
  • Eligible for: CPA & EA
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NASBA Area: Taxes

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Tax-Exempt Orgs: The Basics of From 990 and Public Charity Life Cycle
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About Pacific CPE

Pacific CPE is a NASBA-approved and IRS-approved provider of online self-study continuing professional education (CPE) for CPAs, Enrolled Agents (EAs), and other tax professionals.

Who We Serve:

CPAs — CPE credit for state license renewal (NASBA Sponsor #143718).

Enrolled Agents, AFSP participants, and other PTIN holders — IRS continuing education credit (IRS CE Provider #TJTMJ).

Courses and Formats:

We currently offer 125 active self-study courses in Auditing, Business, Ethics, and Taxes. Each course is 2 credit hours and can be read online or downloaded as a PDF, with audio versions available for select courses. Exams are taken online with instant grading, retakes are free, and completion certificates are available immediately in your account.

Pricing:

Pay-as-you-go credit packs — no subscription required. Packs range from $64.50 (16 credits) to $224.50 (80 credits), which works out to $2.81–$4.03 per credit hour, or roughly $5.62–$8.06 per 2-hour course at pack rates. Credits never expire and can be used on any course in the library.

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All courses completed with a passing score are automatically reported to the IRS as long as you have provided your PTIN number to us. Courses are reported every business day, but please note that the IRS may take up to 48 hours to post recently reported credits in your PTIN account online.

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NASBA Sponsor ID: 143718

IRS CE Provider ID: TJTMJ

Website: https://pacificcpe.com
Frequently Asked Questions

No, your credits will never expire. You can use your credits anytime to select and complete any course in our library.